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In Canada, lenders who take mortgages on real property as security should be mindful of section 8 of the Interest Act (the "Act") and the relevant case law when drafting repayment provisions in a mortgage.

Under Section 17 of the Mortgages Act, R.S.O. 1990, despite any pre-existing mortgage agreement, where a borrower is in default for payment of principal money secured by a mortgage...

IIROC defines a short sale as the sale of a security, other than a derivative instrument, which the seller does not own either directly or through an agent or trustee.

On February 7, 2013, the Investment Industry Regulatory Organization of Canada (IIROC) announced that it does not intend to proceed with its concept proposal to introduce a new category of "Restricted Dealer Members" to the IIROC platform (the Proposal).

National Instrument 31-103" Registration Requirements, Exemptions and Ongoing Registrant Obligations" (NI 31-103) and its Companion Policy are facing the fifth round of amendments since implementation in September 2009.

On March 8, 2017, the Law Commission of Ontario ("LCO") released its Final Report on Legal Capacity, Decision-making and Guardianship (the "Report").

The fund finance market in Canada continues to evolve, offering innovative solutions and opportunities for private equity, venture capital and real estate/infrastructure funds.

On May 14, 2026, the Canadian Securities Administrators (CSA) proposed changes to a number of rules to provide issuers with greater flexibility to repurchase their own securities, enhance transparency of ownership of derivative interests in specified circumstances and enhance the integrity of the issuer bid, take-over bid and early warning reporting regimes.

The Canada Strong Budget 2025 (Budget 2025), introduced on November 4, 2025 (Budget Day), signals a major shift in tax policy aimed at boosting Canada's competitiveness...

If you want to know how to make payments for individual and business accounts with the Canada Revenue Agency, your main options are...

So, you're a lender who has a perfected security interest in a large pile of limestone aggregate at a cement plant.

For many emerging technology companies, the collapse of Silicon Valley Bank has led to many questions around the differences between the Canadian and US banking systems.

In the recent case of Trachy v. BMO Nesbitt Burns [2019] QCCS 213, the children of the deceased took the position that the balance of a life income fund, an amount of $1.5 million, devolved to them as part of the mass of an estate, ...

The MFDA was established in 1998 in response to the growth in popularity of mutual funds in Canada.

On December 7, 2005, the Minister of Justice for the Province of New Brunswick introduced Bill 6, known as the Franchises Act. At this time, Bill 6 has only received first reading and a date for actual enactment of the proposed legislation is unknown.

As part of its commitment outlined in the 2024 Ontario Economic Outlook and Fiscal Review, the Government of Ontario is moving forward with the new licensing framework...

As previously announced in our Cassels Comments (see our articles from March 29, 2023; January 17, 2024; and August 1, 2024), effective January 1, 2025...